Municipality West Maas en Waal: Property tax (OZB)
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Municipality West Maas en Waal
Checked 21 Nov 2022
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Please note: you must pay property tax (OZB) if you are the owner or user of a commercial building. It makes no difference if you live in the Netherlands or not.
The amount of OZB you must pay depends on:
- the value of the commercial building; and
- the OZB rates applicable in your municipality.
The municipality determines the value of your business premises each year on 1 January . This is the property valuation (waardering onroerende zaken – WOZ). The municipality determines the OZB on the basis of the previous year’s WOZ.
Payment
You will receive an annual OZB assessment from van de Belastingsamenwerking Rivierenland (BSR). This assessment states the amount you must pay. You must pay this amount within 6 weeks.
Do you disagree with the WOZ for your commercial building(s)? Or with the OZB? If so, you can object.